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Discontinued operations (Tables)

12 Months Ended

Dec. 31, 2024

Discontinued operations

Schedule of statement of profit or loss of disposal group


		1 January -		1 January -		1 January -
		9 September		31 December		31 December
		2024		2023		2022
Revenue		7,397,469		11,170,614		11,436,893
Cost of revenue		(2,729,496)		(6,877,968)		(8,187,441)
Gross profit		4,667,973		4,292,646		3,249,452
Selling and marketing expenses		(428,437)		(640,822)		(642,087)
Administrative expenses		(272,194)		(367,032)		(373,746)
Other operating income/(expense), net		25,793		278,344		220,028
Operating profit		3,993,135		3,563,136		2,453,647
Net finance costs / income		(65,907)		(297,796)		(1,058,857)
Profit before income tax		3,927,228		3,265,340		1,394,790
Tax benefit /(expense)		(320,457)		(421,547)		(178,587)
Profit for the year from discontinued operations		3,606,771		2,843,793		1,216,203
Gain on sale of disposal of subsidiaries		8,821,192		-		-
Total		12,427,963		2,843,793		1,216,203

Schedule of disposal group assets, liabilities and cash flows


		31 December 2023
Assets
Property, plant and equipment		8,370,924
Right-of-use assets		1,916,539
Intangible assets		4,764,218
Trade receivables		389,675
Deferred tax assets		1,899,846
Other non current asset		219,127
Financial assets at amortized cost		1,062,879
Cash and cash equivalents		5,800,335
Other current asset		273,558
Assets held for sale		24,697,101

Liabilities
Borrowings		6,532,277
Employee benefit obligations		50,143
Current tax liabilities		6,064
Trade and other payables		1,287,061
Other non current liabilities		7,705
Deferred revenue		25,705
Contract liabilities		664,495
Provisions		562,371
Liabilities directly associated with the assets held for sale		9,135,821

Net assets directly associated with disposal group		15,561,280

Amounts included in accumulated OCI:
Foreign currency translation reserve		8,865,132
Reserve of disposal group classified as held for sale		8,865,132


		9 September 2024		31 December 2023		31 December 2022
Cash flows from operating activities		2,896,417		7,043,237		5,951,420
Cash flows from/(used in) investing activities		411,906		(2,660,062)		(4,567,695)
Cash flows (used in)/ from financing activities		(3,537,035)		(1,193,887)		(1,134,367)
Net cash (outflow)/inflow		(228,712)		3,189,288		249,358


		9 September
Assets		2024
Property, plant and equipment		7,640,376
Right-of-use assets		2,465,789
Intangible assets		3,908,724
Trade receivables		377,483
Deferred tax assets		1,094,417
Cash and cash equivalent		4,058,620
Other assets		444,975
Assets directly associated with the assets held for sale		19,990,384
Liabilities
Borrowings		2,461,113
Trade and other payables		1,141,715
Provisions		370,759
Other liabilities		822,161
Liabilities directly associated with the assets held for sale		4,795,748

Net assets directly associated with disposal group		15,194,636
Details of the sale of the disposal group as follows: Consideration received:
Cash received		17,777,962
Deferred payment		677,553
Total disposal consideration		18,455,515
Carrying amount of net assets sold		(15,194,636)
Reclassification of foreign currency translation reserve		5,560,313
Gain on sale of disposal of subsidiary		8,821,192